商業銀行的財務管理是提高銀行競爭力的核心內容，商業銀行財務管理是對商業銀行信用活動中各項資金和財務收支活動進行計劃、組織、調節和控制的總稱。隨着我國金融體制改革的`深化和金融監管的加強,國有銀行的內部管理和自我約束力也逐漸加強。同時,隨着我國銀行業全面對外資銀行的開放,也意味着銀行業必將引入國際競爭,面臨這一嚴峻態勢,銀行業要真正實現向國際化商業銀行轉軌,就必須進一步完善和強化商業銀行的內部管理。但從目前我國國有商業銀行財務管理的實際情況看,財務管理沒有發揮其在經營管理中的重要 作用。如何科學地使用財務管理手段,已成爲現代商業銀行提高經營管理水平必不可少的重要內容。
本文從論述財務管理在現代商業銀行經營管理中的作用和地位入手，分析了中西方商業銀行財務管理的差異，指出了我國商業銀行財務管理工作中存在的問題及現狀、改革的思路和構架，提出了我國商業銀行財務管理改進建議，以提高我國商業銀行競爭能力。文章認爲，建立高度集中的管理信息系統和管理會計控制模式，推行全面成本管理，嚴格控制財務風險，是完善我國現代商業銀行運行機制的關鍵。
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